Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Also includes, aggregate carrying amount, as of the balance sheet date, of current obligations not separately disclosed in the balance sheet due to materiality considerations. Current liabilities are expected to be paid within one year (or the normal operating cycle, if longer).

No definition available.

VARIABLE INTEREST ENTITIES - Schedule of variable interest entities (Details) - USD ($) $ in Thousands	Apr. 03, 2021	Jan. 02, 2021	Oct. 03, 2020	Mar. 28, 2020	Dec. 28, 2019	Sep. 28, 2019
Variable Interest Entity [Line Items]
Cash and cash equivalents	$ 11,398		$ 16,886
Accounts receivable	3,463		1,738
Inventories	2,150		2,553
Prepaid and refundable income taxes	4,571		2,870
Prepaid expenses and other current assets	2,127		2,469
Fixed assets - net	36,826		37,682
Operating lease right-of-use assets - net	59,313		54,191
Other assets	2,567		2,432
TOTAL ASSETS	160,834		153,316
Accounts payable - trade	3,683		2,329
Accrued expenses and other current liabilities	12,592		12,688
Current portion of operating lease liabilities	6,321		6,117
Current portion of notes payable	5,065		9,001
Operating lease liabilities, less current portion	56,310		49,960
Notes payable, less current portion	35,643		36,068
TOTAL LIABILITIES	119,614		116,163
Equity of variable interest entities	41,220	$ 36,442	37,153	$ 40,830	$ 43,443	$ 42,707
TOTAL LIABILITIES AND EQUITY	160,834		153,316
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Cash and cash equivalents	544		567
Accounts receivable	158		162
Inventories	22		27
Prepaid and refundable income taxes	276		274
Prepaid expenses and other current assets	33		13
Due from Ark Restaurants Corp. and affiliates	422		419
Fixed assets - net	227		241
Operating lease right-of-use assets - net	2,470		2,658
Other assets	82		82
TOTAL ASSETS	4,234		4,443
Accounts payable - trade	94		119
Accrued expenses and other current liabilities	248		331
Current portion of operating lease liabilities	237		226
Current portion of notes payable	142		0
Operating lease liabilities, less current portion	2,321		2,442
Notes payable, less current portion	691		723
TOTAL LIABILITIES	3,733		3,841
Equity of variable interest entities	501		602
TOTAL LIABILITIES AND EQUITY	$ 4,234		$ 4,443